Intermediate Accounting II

Course Details

Course Number
Section Number
Fall 2010
Dillard College of Business Administration
Classroom Number
Days & Times

TR 9:30 am - 10:50 am

Dr. Catherine Gaharan (view Profile)

Course Objectives

General Learning Goals: 

Mastery of generally accepted principles as they relate to accounting for stockholders equity, income measurement, income taxes error corrections, and cash flows.  There will be instruction on theoretical concepts and practical applications during the class periods.  Students will master this knowledge through completing assigned homework problems and other material. The student’s ability to master this knowledge will be assessed during in-class exams. 

Course Expectations

Course Specific Learning Goals:  After completing this course, students should be able to:

Value and report contributed capital and retained earnings

Compute earnings per share

Value and report the income activities of the business

Measure and report the value of net assets

Account for income taxes

Account for postemployment benefits

Account for and report accounting changes and errors of prior periods

Prepare a statement of cash flows

Grading Standards

Grading and Evaluation:

An average of at least 90% results in a grade of A, 80-89% B, 70-79% C, 60-69% D, <60% F.

 Your attendance, participation, and attitude will also be considered.

Submission Format Policy

Note: You may not submit a paper for a grade in this class that already has been (or will be) submitted for a grade in another course, unless you obtain the explicit written permission of me and the other instructor involved in advance.

Plagiarism Policy

Plagiarism is the use of someone else's thoughts, words, ideas, or lines of argument in your own work without appropriate documentation (a parenthetical citation at the end and a listing in "Works Cited")-whether you use that material in a quote, paraphrase, or summary. It is a theft of intellectual property and will not be tolerated, whether intentional or not.

Student Honor Creed

As an MSU Student, I pledge not to lie, cheat, steal, or help anyone else do so."

As students at MSU, we recognize that any great society must be composed of empowered, responsible citizens. We also recognize universities play an important role in helping mold these responsible citizens. We believe students themselves play an important part in developing responsible citizenship by maintaining a community where integrity and honorable character are the norm, not the exception.

Thus, We, the Students of Midwestern State University, resolve to uphold the honor of the University by affirming our commitment to complete academic honesty. We resolve not only to be honest but also to hold our peers accountable for complete honesty in all university matters.

We consider it dishonest to ask for, give, or receive help in examinations or quizzes, to use any unauthorized material in examinations, or to present, as one's own, work or ideas which are not entirely one's own. We recognize that any instructor has the right to expect that all student work is honest, original work. We accept and acknowledge that responsibility for lying, cheating, stealing, plagiarism, and other forms of academic dishonesty fundamentally rests within each individual student.

We expect of ourselves academic integrity, personal professionalism, and ethical character. We appreciate steps taken by University officials to protect the honor of the University against any who would disgrace the MSU student body by violating the spirit of this creed.

Written and adopted by the 2002-2003 MSU Student Senate.

Students with Disabilities

The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please contact the Disability Support Services in Room 168 of the Clark Student Center, (940) 397-4140.

Safe Zones Statement

The professor considers this classroom to be a place where you will be treated with respect as a human being - regardless of gender, race, ethnicity, national origin, religious affiliation, sexual orientation, political beliefs, age, or ability. Additionally, diversity of thought is appreciated and encouraged, provided you can agree to disagree. It is the professor's expectation that ALL students consider the classroom a safe environment.

Contacting your Instructor

All instructors in the Department have voicemail in their offices and MWSU e-mail addresses. Make sure you add your instructor's phone number and e-mail address to both email and cell phone lists of contacts.

Attendance Requirements

Regular attendance is expected and roll will be taken.  Students with more than 3 unauthorized absences may be dropped from the course and receive a grade of WF or F depending on the date the course is dropped.  (Please refer the MSU Student Handbook for Class Attendance Policy and Authorized Absences as well as the Undergraduate Catalog.)   Attendance will be taken at random times during class.  Any student not in class when attendance is taken will be counted absent for the day.  Students who are absent the class period after a major exam will forfeit any ‘difficulty’ points added to the exam score.

Other Policies

Missed Quiz or Examination Policy:  Only one missed exam can be made up.  In cases where a make-up exam is allowed (see University Class Attendance Policy), the final exam score will be used to assign a grade for the missed exam.  There will be no opportunity to make-up a missed quiz or the final exam.


Incomplete Grade Policy:  A grade of "incomplete" is given only in the case of emergencies, and complete documentation for the situation is required.  The rare case of an “incomplete” must be satisfied within 30 days of the beginning of the next long semester.


Extra Credit Policy:  There are no opportunities for extra credit in this class.


Exam Requirements: In order to take exams, the student is responsible for having:

  1. A Scantron Form 882-E.  These may be purchased at the MSU Bookstore.
  2. A 4-function calculator that works throughout the exam; you may not use your phone’s calculator or borrow your neighbor’s.
  3. Several No. 2 pencils and several erasers.
  4. Examinations are returned to the student and discussed in class after they are graded.  They will be collected after they are discussed in class and retained as evidence of the student’s performance in this course. The examinations are the property of Midwestern State University.


Syllabus Change Policy:This syllabus is a guide for the course and is subject to change.  Syllabus changes will be communicated via WebCT. 


Other Policies: The University expects that students, as mature members of the academic community, will adhere to the highest standards of personal and academic integrity and taste.  All acts of academicdishonesty will result in a failing grade for the course, and the College and/or University may take further action.  Please note that I take this policy very seriously.  For the University policies on academic integrity, refer to the MSU Student Handbook for a discussion on Standards of Conduct.


 The university’s disability policy is located at  Students with a disability must be registered with Disability Support Services before classroom accommodations can be provided.


Classroom Behavior: Refer toMidwestern State University’s Code of Student Conduct contained in the Student Handbook.


Questions Regarding Course Grade: Grades are confidential by law. Therefore, grades will be posted only on WebCT for this class. 

Writing Proficiency Requirement

All students seeking a Bachelor's degree from Midwestern State University must satisfy a writing proficiency requirement once they've 1) passed the 6 hours of Communication Core and and 2) earned 60 hours. You may meet this requirement by passing either the Writing Proficiency Exam or English 2113. Please keep in mind that, once you've earned over 90 hours, you lose the opportunity to take the $25 exam and have no option but to enroll in the three-credit hour course. If you have any questions about the exam, visit the Writing Proficiency Office website at, or call 397-4131.

Campus Carry

Senate Bill 11 passed by the 84th Texas Legislature allows licensed handgun holders to carry concealed handguns on campus, effective August 1, 2016. Areas excluded from concealed carry are appropriately marked, in accordance with state law. For more information regarding campus carry, please refer to the University’s webpage at

If you have questions or concerns, please contact MSU Chief of Police Patrick Coggins at